B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn m\u1ee5c \u0111\u00edch, c\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o, Nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o, N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o c\u1ee7a B01\/BCTC<\/strong> theo H\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/strong><\/p>\n K\u1ebft c\u1ea5u g\u1ed3m 2 ph\u1ea7n: Ph\u1ea7n T\u00e0i s\u1ea3n<\/strong> v\u00e0 Ph\u1ea7n Ngu\u1ed3n v\u1ed1n<\/strong><\/p>\n B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh T\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (31\/12).<\/p>\n S\u1ed1 li\u1ec7u tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh cho bi\u1ebft to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 c\u1ee7a \u0111\u01a1n v\u1ecb theo c\u01a1 c\u1ea5u c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 c\u01a1 c\u1ea5u ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n (ngu\u1ed3n v\u1ed1n). C\u0103n c\u1ee9 v\u00e0o B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 nh\u1eadn x\u00f3t, \u0111\u00e1nh gi\u00e1 kh\u00e1i qu\u00e1t t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n – C\u0103n c\u1ee9 B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc (\u0111\u1ec3 tr\u00ecnh b\u00e0y s\u1ed1 \u0111\u1ea7u n\u0103m, tr\u01b0\u1eddng h\u1ee3p trong n\u0103m ph\u00e1t sinh vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 ho\u1eb7c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 v\u00e0o s\u1ed1 d\u01b0 n\u0103m tr\u01b0\u1edbc mang sang th\u00ec s\u1ed1 li\u1ec7u tr\u00ecnh b\u00e0y \u1edf c\u1ed9t s\u1ed1 \u0111\u1ea7u n\u0103m l\u00e0 s\u1ed1 li\u1ec7u sau khi \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1, \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y).<\/p>\n – C\u0103n c\u1ee9 s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 c\u00e1c s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n.<\/p>\n \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, khi l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh g\u1ed3m s\u1ed1 li\u1ec7u c\u1ee7a b\u1ea3n th\u00e2n \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n lo\u1ea1i tr\u1eeb to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3; c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 kho\u1ea3n nh\u1eadn \u0111\u1ea7u t\u01b0 (n\u1ebfu c\u00f3) gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n \u0110\u01a1n v\u1ecb ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c ch\u1ec9 ti\u00eau theo m\u1eabu quy \u0111\u1ecbnh, m\u1eabu n\u00e0y \u00e1p d\u1ee5ng chung cho c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, khi l\u1eadp b\u00e1o c\u00e1o ch\u1ec9 ti\u00eau n\u00e0o kh\u00f4ng c\u00f3 ph\u00e1t sinh th\u00ec \u0111\u1ec3 tr\u1ed1ng ph\u1ea7n s\u1ed1 li\u1ec7u.<\/p>\n C\u1ed9t thuy\u1ebft minh d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh m\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau thuy\u1ebft minh c\u00f3 li\u00ean quan trong Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 ng\u01b0\u1eddi \u0111\u1ecdc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 d\u1eabn chi\u1ebfu nhanh ch\u00f3ng t\u1edbi n\u1ed9i dung thuy\u1ebft minh chi ti\u1ebft c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y.<\/p>\n C\u1ed9t s\u1ed1 li\u1ec7u: S\u1ed1 li\u1ec7u ghi v\u00e0o B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh chia l\u00e0m 2 c\u1ed9t:<\/p>\n + C\u1ed9t 1: Ph\u1ea3n \u00e1nh s\u1ed1 cu\u1ed1i n\u0103m l\u00e0 s\u1ed1 d\u01b0 th\u1eddi \u0111i\u1ec3m 31\/12 n\u0103m l\u1eadp b\u00e1o c\u00e1o sau khi \u0111\u00e3 kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n + C\u1ed9t 2: Ph\u1ea3n \u00e1nh s\u1ed1 \u0111\u1ea7u n\u0103m l\u00e0 s\u1ed1 d\u01b0 th\u1eddi \u0111i\u1ec3m 01\/01 n\u0103m l\u1eadp b\u00e1o c\u00e1o sau khi \u0111\u00e3 kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n STT<\/strong><\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau<\/strong><\/p>\n<\/td>\n M\u00e3 s<\/strong>\u1ed1<\/strong><\/p>\n<\/td>\n N\u1ed9i dung ch\u1ec9 ti\u00eau<\/strong><\/p>\n<\/td>\n Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp ch\u1ec9 ti\u00eau<\/strong><\/p>\n<\/td>\n<\/tr>\n A<\/p>\n<\/td>\n B<\/p>\n<\/td>\n C<\/p>\n<\/td>\n D<\/p>\n<\/td>\n B<\/p>\n<\/td>\n<\/tr>\n \u00a0<\/strong><\/p>\n<\/td>\n T\u00c0I S\u1ea2N<\/strong><\/p>\n<\/td>\n \u00a0<\/strong><\/p>\n<\/td>\n \u00a0<\/strong><\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n A. T\u00c0I S\u1ea2N NG<\/strong>\u1eae<\/strong>N H\u1ea0N<\/strong><\/p>\n<\/td>\n 100<\/strong><\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01a1n v\u1ecb ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n l\u00e0 ng\u1eafn h\u1ea1n hay d\u00e0i h\u1ea1n \u0111\u1ec3 tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 100 = M\u00e3 s\u1ed1 110 + M\u00e3 s\u1ed1 120 + M\u00e3 s\u1ed1 130 + M\u00e3 s\u1ed1 140 + M\u00e3 s\u1ed1 150<\/strong><\/p>\n<\/td>\n<\/tr>\n I<\/strong><\/p>\n<\/td>\n Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n<\/strong><\/p>\n<\/td>\n 110<\/strong><\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n hi\u1ec7n c\u00f3 c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, g\u1ed3m: ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9, c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n t\u1ea1i Ng\u00e2n h\u00e0ng, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, ti\u1ec1n \u0111ang chuy\u1ec3n v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u00f3 k\u1ef3 h\u1ea1n kh\u00f4ng qu\u00e1 3 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u t\u01b0.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a c\u00e1c TK 111, 112, 113 v\u00e0 s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft TK 121 (chi ti\u1ebft c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u00f3 k\u1ef3 h\u1ea1n kh\u00f4ng qu\u00e1 3 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u t\u01b0).<\/p>\n<\/td>\n<\/tr>\n II<\/strong><\/p>\n<\/td>\n \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n<\/strong><\/p>\n<\/td>\n 120<\/strong><\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n, c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (sau khi \u0111\u00e3 tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n).<\/p>\n<\/td>\n M\u00e3 s\u1ed1 120 = M\u00e3 s\u1ed1 121 + M\u00e3 s\u1ed1 122<\/strong><\/p>\n<\/td>\n<\/tr>\n 1<\/p>\n<\/td>\n \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n<\/p>\n<\/td>\n 121<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 g\u1ed1c c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 ph\u00e1t sinh \u1edf c\u00e1c \u0111\u01a1n v\u1ecb m\u00e0 c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh cho ph\u00e9p th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a TK 121 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0 theo d\u00f5i l\u00e0 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (ngo\u00e0i c\u00e1c kho\u1ea3n \u0111\u00e3 ph\u00e2n lo\u1ea1i l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n).<\/p>\n<\/td>\n<\/tr>\n 2<\/p>\n<\/td>\n D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n<\/p>\n<\/td>\n 122<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp cho c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n t\u1ea1i th\u1eddi \u0111i\u1ec3m kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ch\u1ec9 ti\u00eau n\u00e0y chi ph\u00e1t sinh trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh cho ph\u00e9p \u0111\u01a1n v\u1ecb tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u00f3 li\u00ean quan.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft TK 2293 cho c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp cho kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n.<\/p>\n<\/td>\n<\/tr>\n III<\/strong><\/p>\n<\/td>\n C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n<\/strong><\/p>\n<\/td>\n 130<\/strong><\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (sau khi tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00f3 \u0111\u00f2i), bao g\u1ed3m: Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng ng\u1eafn h\u1ea1n; ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p; tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n, c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 130 = M\u00e3 s\u1ed1 131 + M\u00e3 s\u1ed1 132 + M\u00e3 s\u1ed1 133 + M\u00e3 s\u1ed1 134 + M\u00e3 s\u1ed1 135<\/strong><\/p>\n<\/td>\n<\/tr>\n 1<\/p>\n<\/td>\n Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng ng\u1eafn h\u1ea1n<\/p>\n<\/td>\n 131<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng v\u1ec1 b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng nh\u01b0ng ch\u01b0a thu ti\u1ec1n, c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft TK 131 \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thanh to\u00e1n c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n<\/tr>\n 2<\/p>\n<\/td>\n Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p<\/p>\n<\/td>\n 132<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u01a1n v\u1ecb c\u00f2n ph\u1ea3i thu \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c NSNN, nh\u00e0 t\u00e0i tr\u1ee3 ho\u1eb7c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean c\u1ea5p t\u1ea1i ng\u00e0y kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a TK 135.<\/p>\n<\/td>\n<\/tr>\n 3<\/p>\n<\/td>\n Tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n ng\u1eafn h\u1ea1n<\/p>\n<\/td>\n 133<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ph\u1ea3i thu do \u0111\u01a1n v\u1ecb \u0111\u00e3 t\u1ea1m \u1ee9ng, thanh to\u00e1n tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed1 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. S\u1ed1 tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n s\u1ebd tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n cu\u1ed1i c\u00f9ng cho ng\u01b0\u1eddi b\u00e1n khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a TK 331 \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thanh to\u00e1n c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n<\/tr>\n 4<\/p>\n<\/td>\n C\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c<\/p>\n<\/td>\n 134<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i thu nh\u1eadn \u1ee7y quy\u1ec1n, \u1ee7y th\u00e1c chi tr\u1ea3; t\u1ea1m \u1ee9ng; \u0111\u1eb7t c\u1ecdc, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n – T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 c\u00e1c TK 137, 1381, 1382, 1383, 1384, 141, 332, 334, 353.<\/p>\n – T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u00e1c TK 1385, 1388, 248, 338 cho c\u00e1c kho\u1ea3n c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n<\/tr>\n 5<\/p>\n<\/td>\n D\u1ef1 ph\u00f2ng ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00f3 \u0111\u00f2i<\/p>\n<\/td>\n 135<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00f3 \u0111\u00f2i t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ch\u1ec9 ti\u00eau n\u00e0y chi ph\u00e1t sinh trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh cho ph\u00e9p \u0111\u01a1n v\u1ecb tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u00f3 li\u00ean quan.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft TK 2292 chi ti\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp cho kho\u1ea3n ph\u1ea3i thu ng\u1eafn h\u1ea1n kh\u00f3 \u0111\u00f2i, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n.<\/p>\n<\/td>\n<\/tr>\n IV<\/strong><\/p>\n<\/td>\n H\u00e0ng t\u1ed3n kho<\/strong><\/p>\n<\/td>\n 140<\/strong><\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 c\u1ee7a c\u00e1c lo\u1ea1i h\u00e0ng t\u1ed3n kho c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (sau khi tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho).<\/p>\n<\/td>\n M\u00e3 s\u1ed1 140 = M\u00e3 s\u1ed1 141 + M\u00e3 s\u1ed1 142<\/strong><\/p>\n<\/td>\n<\/tr>\n 1<\/p>\n<\/td>\n H\u00e0ng t\u1ed3n kho<\/p>\n<\/td>\n 141<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 c\u1ee7a c\u00e1c lo\u1ea1i h\u00e0ng t\u1ed3n kho c\u1ee7a \u0111\u01a1n v\u1ecb bao g\u1ed3m h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng, nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 d\u1edf dang; s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 c\u00e1c TK 151, 152, 153, 154, 155, 156.<\/p>\n<\/td>\n<\/tr>\n 2<\/p>\n<\/td>\n D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/p>\n<\/td>\n 142<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 ph\u00e1t sinh trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh cho ph\u00e9p \u0111\u01a1n v\u1ecb tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u00f3 li\u00ean quan.<\/p>\n<\/td>\n S\u1ed1 d\u01b0 C\u00f3 TK 2291, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n.<\/p>\n<\/td>\n<\/tr>\n V<\/strong><\/p>\n<\/td>\n T\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c<\/strong><\/p>\n<\/td>\n 150<\/strong><\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i trong kho\u1ea3ng th\u1eddi gian kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, bao g\u1ed3m c\u00e1c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n ch\u01b0a \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n n\u00eau tr\u00ean nh\u01b0 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ph\u1ea3i n\u1ed9p cho nh\u00e0 n\u01b0\u1edbc, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n v\u00e0 c\u00e1c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<\/td>\n – T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a c\u00e1c TK 133, 333<\/p>\n – T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a TK 242 cho c\u00e1c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 kho\u1ea3n kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb (n\u1ebfu c\u00f3) c\u00f3 th\u1eddi gian thu h\u1ed3i kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n – S\u1ed1 ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n gi\u1eefa s\u1ed1 d\u01b0 N\u1ee3 TK 172 v\u00e0 s\u1ed1 d\u01b0 C\u00f3 TK 372 (n\u1ebfu s\u1ed1 d\u01b0 N\u1ee3 TK 172 l\u1edbn h\u01a1n s\u1ed1 d\u01b0 C\u00f3 TK 372).<\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n B. T\u00c0I S\u1ea2N D\u00c0I H\u1ea0N<\/strong><\/p>\n<\/td>\n 160<\/strong><\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01a1n v\u1ecb ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n l\u00e0 ng\u1eafn h\u1ea1n hay d\u00e0i h\u1ea1n \u0111\u1ec3 tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 160 = M\u00e3 s\u1ed1 170 + M\u00e3 s\u1ed1 180 + M\u00e3 s\u1ed1 190 + M\u00e3 s\u1ed1 200 + M\u00e3 s\u1ed1 210 + M\u00e3 s\u1ed1 220<\/strong><\/p>\n<\/td>\n<\/tr>\n I<\/strong><\/p>\n<\/td>\n \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/strong><\/p>\n<\/td>\n 170<\/strong><\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n, c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (sau khi \u0111\u00e3 tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n).<\/p>\n<\/td>\n M\u00e3 s\u1ed1 170 = M\u00e3 s\u1ed1 171 + M\u00e3 s\u1ed1 172<\/strong><\/p>\n<\/td>\n<\/tr>\n 1<\/p>\n<\/td>\n \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/p>\n<\/td>\n 171<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 g\u1ed1c c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 ph\u00e1t sinh \u1edf c\u00e1c \u0111\u01a1n v\u1ecb m\u00e0 c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh cho ph\u00e9p th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a TK 121 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0 theo d\u00f5i l\u00e0 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n<\/tr>\n 2<\/p>\n<\/td>\n D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n<\/p>\n<\/td>\n 172<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp cho c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n t\u1ea1i th\u1eddi \u0111i\u1ec3m kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ch\u1ec9 ti\u00eau n\u00e0y ch\u1ec9 ph\u00e1t sinh trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh cho ph\u00e9p \u0111\u01a1n v\u1ecb tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u00f3 li\u00ean quan.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft TK 2293 cho c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp cho kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n.<\/p>\n<\/td>\n<\/tr>\n II<\/strong><\/p>\n<\/td>\n C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n<\/strong><\/p>\n<\/td>\n 180<\/strong><\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (sau khi tr\u1eeb \u0111i d\u1ef1 ph\u00f2ng ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00f3 \u0111\u00f2i), bao g\u1ed3m: Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng d\u00e0i h\u1ea1n; tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n d\u00e0i h\u1ea1n; c\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 180 = M\u00e3 s\u1ed1 181 + M\u00e3 s\u1ed1 182 + M\u00e3 s\u1ed1 183 + M\u00e3 s\u1ed1 184<\/strong><\/p>\n<\/td>\n<\/tr>\n 1<\/p>\n<\/td>\n Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng d\u00e0i h\u1ea1n<\/p>\n<\/td>\n 181<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng v\u1ec1 b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng nh\u01b0ng ch\u01b0a thu ti\u1ec1n, c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n T\u1ed5ng S\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft TK 131 \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thanh to\u00e1n c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n<\/tr>\n 2<\/p>\n<\/td>\n Tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n d\u00e0i h\u1ea1n<\/p>\n<\/td>\n 182<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ph\u1ea3i thu do \u0111\u01a1n v\u1ecb \u0111\u00e3 t\u1ea1m \u1ee9ng, thanh to\u00e1n tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed1 tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n s\u1ebd tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n cu\u1ed1i c\u00f9ng cho ng\u01b0\u1eddi b\u00e1n khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a TK 331 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc c\u00f3 th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n<\/tr>\n 3<\/p>\n<\/td>\n C\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c<\/p>\n<\/td>\n 183<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed1 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u1eb7t c\u1ecdc, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c; ph\u1ea3i thu ti\u1ec1n l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a c\u00e1c TK 1385, 1388, 248, 338 \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thanh to\u00e1n c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i c\u00f2n l\u1ea1i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n<\/tr>\n 4<\/p>\n<\/td>\n D\u1ef1 ph\u00f2ng ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00f3 \u0111\u00f2i<\/p>\n<\/td>\n 184<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00f3 \u0111\u00f2i t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ch\u1ec9 ti\u00eau n\u00e0y chi ph\u00e1t sinh trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh cho ph\u00e9p \u0111\u01a1n v\u1ecb tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u00f3 li\u00ean quan.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft TK 2292 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp cho kho\u1ea3n ph\u1ea3i thu d\u00e0i h\u1ea1n kh\u00f3 \u0111\u00f2i, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n.<\/p>\n<\/td>\n<\/tr>\n III<\/strong><\/p>\n<\/td>\n T\u00e0i s\u1ea3n c\u1ed1 \u0111<\/strong>\u1ecb<\/strong>nh c\u1ee7a \u0111\u01a1n v\u1ecb<\/strong><\/p>\n<\/td>\n 190<\/strong><\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (nguy\u00ean gi\u00e1 tr\u1eeb \u0111i kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf) c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 190 = M\u00e3 s\u1ed1 191 + M\u00e3 s\u1ed1 194<\/strong><\/p>\n<\/td>\n<\/tr>\n 1<\/p>\n<\/td>\n T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/p>\n<\/td>\n 191<\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (nguy\u00ean gi\u00e1 tr\u1eeb \u0111i kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf) c\u1ee7a c\u00e1c lo\u1ea1i T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 191 = M\u00e3 s\u1ed1 192 + M\u00e3 s\u1ed1 193<\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n – Nguy\u00ean gi\u00e1<\/p>\n<\/td>\n 192<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n S\u1ed1 d\u01b0 N\u1ee3 TK 2111.<\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n – Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf<\/p>\n<\/td>\n 193<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb kh\u1ea5u hao, hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n S\u1ed1 d\u01b0 C\u00f3 TK 2141, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n.<\/p>\n<\/td>\n<\/tr>\n 2<\/p>\n<\/td>\n T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/p>\n<\/td>\n 194<\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (nguy\u00ean gi\u00e1 tr\u1eeb \u0111i kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf) c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 194 = M\u00e3 s\u1ed1 195 + M\u00e3 s\u1ed1 196<\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n – Nguy\u00ean gi\u00e1<\/p>\n<\/td>\n 195<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 nguy\u00ean gi\u00e1 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n S\u1ed1 d\u01b0 N\u1ee3 TK2113.<\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n – Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf<\/p>\n<\/td>\n 196<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb kh\u1ea5u hao, hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n S\u1ed1 d\u01b0 C\u00f3 TK 2143, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n.<\/p>\n<\/td>\n<\/tr>\n IV<\/strong><\/p>\n<\/td>\n T\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng<\/strong><\/p>\n<\/td>\n 200<\/strong><\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (nguy\u00ean gi\u00e1 tr\u1eeb \u0111i kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf) c\u1ee7a c\u00e1c lo\u1ea1i T\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 200 = M\u00e3 s\u1ed1 201 + M\u00e3 s\u1ed1 204<\/strong><\/p>\n<\/td>\n<\/tr>\n 1<\/p>\n<\/td>\n T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/p>\n<\/td>\n 201<\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (nguy\u00ean gi\u00e1 tr\u1eeb \u0111i hao m\u00f2n l\u0169y k\u1ebf) c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd \u0111\u1ed3ng th\u1eddi tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng l\u00e0 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 201 = M\u00e3 s\u1ed1 202 + M\u00e3 s\u1ed1 203<\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n – Nguy\u00ean gi\u00e1<\/p>\n<\/td>\n 202<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd \u0111\u1ed3ng th\u1eddi tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n S\u1ed1 d\u01b0 N\u1ee3 TK 2121.<\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n – Hao m\u00f2n l\u0169y k\u1ebf<\/p>\n<\/td>\n 203<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd \u0111\u1ed3ng th\u1eddi tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n S\u1ed1 d\u01b0 C\u00f3 TK 2151, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n.<\/p>\n<\/td>\n<\/tr>\n 2<\/p>\n<\/td>\n T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh<\/p>\n<\/td>\n 204<\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (nguy\u00ean gi\u00e1 tr\u1eeb \u0111i kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf) c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd \u0111\u1ed3ng th\u1eddi tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 204 = M\u00e3 s\u1ed1 205 + M\u00e3 s\u1ed1 206<\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n – Nguy\u00ean gi\u00e1<\/p>\n<\/td>\n 205<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd \u0111\u1ed3ng th\u1eddi tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n S\u1ed1 d\u01b0 N\u1ee3 TK2123<\/p>\n<\/td>\n<\/tr>\n <\/p>\n<\/td>\n – Hao m\u00f2n l\u0169y k\u1ebf<\/p>\n<\/td>\n 206<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c T\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd \u0111\u1ed3ng th\u1eddi tr\u1ef1c ti\u1ebfp khai th\u00e1c, s\u1eed d\u1ee5ng l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n S\u1ed1 d\u01b0 C\u00f3 TK 2153, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n.<\/p>\n<\/td>\n<\/tr>\n V<\/strong><\/p>\n<\/td>\n Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang<\/strong><\/p>\n<\/td>\n 210<\/strong><\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 chi ph\u00ed mua s\u1eafm T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111ang d\u1edf dang; chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang ho\u1eb7c \u0111\u00e3 ho\u00e0n th\u00e0nh ch\u01b0a b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (kh\u00f4ng bao g\u1ed3m c\u00e1c d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, \u0111\u00e3 b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng theo gi\u00e1 tr\u1ecb t\u1ea1m t\u00ednh nh\u01b0ng \u0111ang ch\u1edd ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh).<\/p>\n<\/td>\n M\u00e3 s\u1ed1 210 = M\u00e3 s\u1ed1 211 + M\u00e3 s\u1ed1 212 + M\u00e3 s\u1ed1 213<\/strong><\/p>\n<\/td>\n<\/tr>\n 1<\/p>\n<\/td>\n Mua s\u1eafm, n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n<\/p>\n<\/td>\n 211<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 chi ph\u00ed mua s\u1eafm t\u00e0i s\u1ea3n v\u00e0 n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111ang d\u1edf dang t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n T\u1ed5ng s\u1ed1 d\u01b0 N\u1ee3 TK 2411, 2413.<\/p>\n<\/td>\n<\/tr>\n 2<\/p>\n<\/td>\n \u0110\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng d\u1edf dang<\/p>\n<\/td>\n 212<\/p>\n<\/td>\n Ph\u1ea3n \u00e1nh chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang ho\u1eb7c \u0111\u00e3 ho\u00e0n th\u00e0nh nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n S\u1ed1 d\u01b0 N\u1ee3 TK 24121.<\/p>\n<\/td>\n<\/tr>\n 3<\/p>\n<\/td>\n D\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u00e3 b\u00e0n giao, ch\u1edd ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n<\/p>\n<\/td>\n 213<\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh, ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng ho\u00e0n th\u00e0nh, \u0111\u00e3 b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng \u0111ang ch\u1edd ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n S\u1ed1 d\u01b0 C\u00f3 TK 24122, tr\u00ecnh b\u00e0y l\u00e0 s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n.<\/p>\n<\/td>\n<\/tr>\n VI<\/strong><\/p>\n<\/td>\n T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c<\/strong><\/p>\n<\/td>\n 220<\/strong><\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, bao g\u1ed3m c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n ch\u01b0a \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n n\u00eau tr\u00ean.<\/p>\n<\/td>\n S\u1ed1 d\u01b0 N\u1ee3 chi ti\u1ebft c\u1ee7a TK 242 cho c\u00e1c chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 kho\u1ea3n kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb (n\u1ebfu c\u00f3) c\u00f3 th\u1eddi gian thu h\u1ed3i tr\u00ean 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n<\/tr>\n T\u1ed4NG<\/strong> C\u1ed8NG T\u00c0I S\u1ea2N<\/strong><\/p>\n<\/td>\n 230<\/strong><\/p>\n<\/td>\n Ch\u1ec9 ti\u00eau t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/td>\n M\u00e3 s\u1ed1 230 = M\u00e3 s\u1ed1 100 + M\u00e3 s\u1ed1 160<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n L\u01b0u \u00fd:<\/em><\/strong> \u0110\u1ed1i v\u1edbi s\u1ed1 <\/em>l<\/em>i\u1ec7u c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n<\/em>,<\/em> d\u00e0i h\u1ea1n: \u0110\u01a1n v\u1ecb ch<\/em>\u1ec9<\/em> th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i t\u1ea1i ng\u00e0y kh\u00f3a s<\/em>\u1ed5<\/em> k\u1ebf to\u00e1n <\/em>l<\/em>\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (3<\/em>1<\/em>\/<\/em>1<\/em>2) \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan c\u00f2n s\u1ed1 d\u01b0 \u0111\u1ec3 tr\u00ecnh b\u00e0y l\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; kh\u00f4ng ph\u00e2n lo\u1ea1i ngay khi ph\u00e1t sinh, v\u00ec v\u1eady kh\u00f4ng m\u1edf t\u00e0i kho\u1ea3n ri\u00eang \u0111<\/em>\u1ec3<\/em> theo d\u00f5i ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":" 1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn m\u1ee5c \u0111\u00edch, c\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o, Nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o, N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o c\u1ee7a B01\/BCTC theo H\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC K\u1ebft c\u1ea5u g\u1ed3m 2 ph\u1ea7n: Ph\u1ea7n T\u00e0i s\u1ea3n v\u00e0 Ph\u1ea7n…<\/p>\n","protected":false},"author":13,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[129],"ht-kb-tag":[],"class_list":["post-74075","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-b01-bctc-bao-cao-tinh-hinh-tai-chinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/74075","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=74075"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/74075\/revisions"}],"predecessor-version":[{"id":74159,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/74075\/revisions\/74159"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=74075"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=74075"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=74075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}2. N\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/h3>\n
2.1 M\u1ee5c \u0111\u00edch<\/strong><\/span><\/h4>\n
2.2 C\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/strong><\/span><\/h4>\n
2.3 Nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y<\/strong><\/h4>\n
2.4 N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o<\/strong><\/h4>\n
\n\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n